Assume the appropriate discount rate for the following cash flows is 9.9 percent.

Year Cash Flow
1 $1,950
2 1,850
3 1,550
4 1,350

Required:
What is the present value of the cash flows?

Answers

Answer 1

Answer:

Total PV= $5,399.2

Explanation:

Giving the following information:

Year Cash Flow

1 $1,950

2 1,850

3 1,550

4 1,350

Discount rate= 9.9%

To calculate the present value, we need to use the following formula on each cash flow:

PV= Cf/(1+i)^n

PV1= 1,950/1.099= 1,774.34

PV2= 1,850/1.099^2= 1,531.71

PV3= 1,550/1.099^3= 1,167.72

PV4= 1,350/1.099^4= 925.43

Total PV= $5,399.2


Related Questions

Mattress​ Wholesalers, Inc. is constantly trying to reduce inventory in its supply chain. Last​ year, cost of goods sold was ​$ million and inventory was ​$ million. This​ year, costs of goods sold is ​$ million and inventory investment is ​$ million. ​a) What was its weeks of supply last​ year? nothing weeks ​(round your response to two decimal​ places). ​b) What is its weeks of supply this​ year? nothing weeks ​(round your response to two decimal​ places). ​c) Is Mattress Wholesalers making progress in its inventory reduction​ effort? Since the number of weeks that cover the supply has ▼ decreased not changed increased ​, Mattress Wholesalers is making ▼ negative progress no progress progress in its​ inventory-reduction effort.

Answers

Answer:

A. Weeks supply= 10.7

B. Weeks supply= 9.53

C. Yes

DECREASED, PROGRESS

Explanation:

A. Calculation for last year’s weeks of supply

First step is to find the Average cost of sold good on week basis

Using this formula

Average cost of sold good on week basis =Cost of goods sold /Numbers of weeks in a year

Let plug in the formula

Average cost of sold good on week basis= $7.54 million/ 52

Average cost of sold good on week basis= $ 0.145 million

Last step is to find last year Weeks supply using this formula

Last year Weeks supply=Investment in inventory/ Average cost of sold good on week basis

Let plug in the formula

Last year Weeks supply=$1.46/0.145

Last year Weeks supply= 10.7

B. Calculation for weeks supply this year?

Using this formula

Average cost of sold good on week basis =Cost of goods sold /Numbers of weeks in a year

Let plug in the formula

Average cost of sold good on week basis= $8.62 million/ 52

Average cost of sold good on week basis= $ 0.165769 million

Last step is to find this year Weeks supply using this formula

This year Weeks supply=Investment in inventory/ Average cost of sold good on week basis

Let plug in the formula

This year Weeks supply=$1.58/0.165769

This year Weeks supply= 9.53

C. Yes, Mattress Wholesalers is making progress in its inventory reduction effort .

Since the numbers of weeks that cover the supply had DECREASED, Wholesalers is making PROGRESS in its inventory reduction effort

Big Box Store has operated with a 30% average gross profit ratio for a number of years. It had $107,000 in sales during the second quarter of this year. If it began the quarter with $18,700 of inventory at cost and purchased $72,700 of inventory during the quarter, its estimated ending inventory by the gross profit method is:

Answers

Answer:

$16,500

Explanation:

The computation of the estimated ending inventory is given below:

As  We know that

Cost of goods sold = Beginning inventory + purchase made - ending inventory

And, the

Sales - gross profit = Cost of goods sold

So,

$107,000 - $107,000 × 30% = Cost of goods sold

Therefore, the cost of goods sold is

= $107,000 - $32,100

= $74,900

And, finally the ending inventory is

$74,900 = $18,700 + $72,700 - ending inventory

$74,900 = $91,400  - ending inventory

So, the ending inventory is

= $91,400 - $74,900

= $16,500

Princetown Inc. has a $4.82 million basis in 68% of the outstanding stock of Merryvale Corporation. Merryvale manufactures Christmas decorations, cards, and wrapping paper. Princetown's board of directors recently learned that Merryvale is bankrupt. The board voted unanimously to dissolve the corporation and distribute all assets to Merryvale's creditors. What is the tax consequence to Princetown of the board's actions?

Answers

Answer:

$4.82 million ordinary loss

Explanation:

Note: The option to the question is attached

Merryvale is an affiliated corporation, so Princetown is allowed an ordinary loss in the worthlessness of the stock

Dorchester Company had the following balances at the end of 2018 and 2019 respectively: Net Credit Sales - $875,000 for 2018 and $1,032,000 for 2019. Accounts Receivable - $84,000 for 2018 and $107,000 for 2019. Allowance for Doubtful Accounts - $4,000 for 2018 and 7,500 for 2019 Calculate the accounts receivable turnover ratio to one decimal place.

Answers

Answer:Accounts Receivable Turnover Ratio = 11.50 times

Explanation:

Accounts Receivable Turnover Ratio  is calculated using

Net Credit Sales / Average Accounts Receivable

Net Credit Sales for 2019 =  $1,032,000

Net Accounts Receivable in 2018 = Accounts Receivable in 2018 - Allowance for Doubtful Accounts in 2018

= $84,000 - $4,000

= $80,000

Net Accounts Receivable in 2019 = Accounts Receivable in 2019 - Allowance for Doubtful Accounts in 2019

= $107,000 - $7,500

= $99,500

Average Accounts Receivable = (Net Accounts Receivable in 2018 + Net Accounts Receivable in 2019) / 2

= ($80,000 + $99,500) / 2

= $179,500 / 2

= $89,750

Accounts Receivable Turnover Ratio = Net Credit Sales in 2019 / Average Accounts Receivable

=   $1,032,000/ $89,750

= 11.498

= 11.50 times

Answer:

PoyPoy

Explanation:

For a country A, the GDP growth rate is 8 percent and inflation is 4 percent. If the velocity of money remains constant, what is the change in real money balances

Answers

Answer:

The change in the real money balance is 12%

Explanation:

As per gievn data

GDP growth rate = 8%

Inflation = 4%

The real money change is as follow

Equation

Delta M + Delta V = Delta P + Delta Y

Where

Delta M = Real money change = ?

Delta V = Change in velocity = 0

Delta P = Inflation rate = 4%

Delta Y = GDP growth rate = 8%

Placing values in the above equation

Delta M + 0 = 4% + 8%

Delta M = 12%

Hence the money balance will increase by 12%.

g Larry recorded the following donations this year: $540 cash to a family in need $2,440 to a church $540 cash to a political campaign To the Salvation Army household items that originally cost $1,240 but are worth $340. What is Larry's maximum allowable charitable contribution if his AGI is $60,400

Answers

Answer:

$2780

Explanation:

Given the following donations by Larry:

Cash to family in need $540

Cash to political campaign = $540

Church donation = $2440

Donation to salvation Army household = $340 (worth)

The allowable charitable contribution when applied to the an individual's adjustable Gross income. These contribution must be made to qualified charitable organizations in other to become eligible for deduction. In the scenario above, the qualified charitable organization include the donation to church and the salvation Army household :

Hemce, maximum allowable charitable contribution is :

$(2,440 + 340) = $2780

what is the function of product and service management​

Answers

The answer is Perform market

So I’m 13. I have a small business, and 2 months ago my mom canceled my credit card. I get paid through credit card.Since she canceled my card, I don’t have where to get paid. How can i get a credit card without my mom knowing?

Answers

Answer:

so if you are a minor you have to have a parent or guardian sign off to get you a card, I had the same issue my mom refused to get me a card even tho i worked. I just got my dad to sign on it because then my mom couldnt do anything about it because her name wasnt in it. I hope this helps, and what type of business do you have.

At the end of the current year, Leer Company reported total liabilities of $319,000 and total equity of $119,000. The company's debt ratio on the last year-end was:___________.
a. 72.8%.
b. 268%.
c. 3-68%.
d. 37.3%.
e. $438,000

Answers

Answer:

72.8%

Explanation:

The first step is to calculate the total assets

Total assets= Total liabilities + total equity

= $319,000 + $119,000

= $438,000

Therefore the debt ratio can be calculated as follows

= Total liabilities/total assets

= $319,000/$438,000

= 0.728×100

= 72.8%

Granfield Company has a piece of manufacturing equipment with a book value of $36,500 and a remaining useful life of four years. At the end of the four years the equipment will have a zero salvage value. The market value of the equipment is currently $21,300. Granfield can purchase a new machine for $113,000 and receive $21,300 in return for trading in its old machine. The new machine will reduce variable manufacturing costs by $18,300 per year over the four-year life of the new machine. The total increase or decrease in net income by replacing the current machine with the new machine (ignoring the time value of money) is:

Answers

Answer:

($18,500)

Explanation:

Book value of manufacturing equipment = $36,500

Current market value of equipment = $21,300

Cost of new machine = $113,000

Cash received from trading old machine = $21,300

Variable manufacturing costs of new machine reduced by $18,300 per year, over the four year

Total increase/decrease in net income = Cost of new machine + Cash received from trading old machine + Reduction in variable manufacturing costs

= ($113,000) + $21,300 + $18,300 × 4

= ($113,000) + $21,300 + $73,200

= ($18,500)

It therefore means that the total decrease in net income by replacing the current machine with the new machine is $18,500

You have just moved to San Diego, and in your new job you get $1000 a month in disposable income. Suppose you wish to purchase new Oakley sunglasses. Online, they cost $200. But, you hear a rumor that the same glasses can be bought in Tijuana for $20. However, it costs you $50 to make the trip to and from Tijuana. Suppose your utility is given by: Utility = ln(Y), where Y is your income after buying the sunglasses.

Required:
a. What is your utility if you buy them online?
b. What is your utility if you can get them in Tijuana?
c. The probability that the sunglasses can be purchased in Tijuana is p. At what probability are you indifferent between buying them online and checking out Tijuana?
d. At a probability of 0.6, if you doubt the rumor and think that in Tijuana the glasses actually will cost $60, will you buy them online or check out Tijuana?

Answers

Answer:

All requirements solved

Explanation:

Utility if you buy them online or if you can get them in Tijuana can be calculated as follows

Requirement a. Buy online  

Y=1000-200=800

U=ln(800)=2.90

Requirement b. Buy from Tijuana

Y=1000-20-50=930  

U=ln(930)=2.97

Requirement c.

p(1000-20-50)=(1-p)(1000-200)

930p=800-800p

p=0.46

Requirement d. expected income from buying in tijuana:

=0.6(1000-60-50)+0.4(1000-20-50)

=534+372

=906 > 800(income from buying online)

So buy from tijuana

"The fund is earning a low, but safe, 3% per year. The withdrawals will take place annually starting today. How soon will the fund be exhausted if Debbie withdraws $40,000 each year?"

Answers

Answer:

The question is missing the amount that Debbie's fund has, so I looked for similar questions and the number I found was $368,882.

we can use the present value of an annuity due formula to determine how long it will take Debbie to empty her account.

present value of annuity due = (payment / i) x {1 - [1 / (1 + i)ⁿ]} x (1 + i)

368,882 = (40,000 / 0.03) x {1 - [1 / (1 + 0.03)ⁿ]} x (1 + 0.03)

368,882 = 1,333,333.33 x 1.03 x {1 - [1 / (1 + 0.03)ⁿ]}

368,882 = 1,373,333.33 x {1 - [1 / (1 + 0.03)ⁿ]}

1 - [1 / (1.03)ⁿ] = 368,882 / 1,373,333.33 = 0.268603398

1 - 0.268603398 = [1 / (1.03)ⁿ]

0.731396601 = 1 / (1.03)ⁿ

1.03ⁿ = 1 / 0.731396601 = 1.367247261

n = log 1.367247261 / log 1.03 = 0.135847062 / 0.012837224 = 10.58 years

Debbie will exhaust the fund in 10.58 years. That means that Debbie will be able to withdraw $40,000 for 10 years, and then the last withdrawal will be lower.

Explanation:

On a flight from Boston to Seattle, American reduced its Internet price by $190.00. The sale price was $535.99. What was the original price?

Answers

Answer:

the original price is $725.99

Explanation:

Calculation of Original Price

Current Sales Price          $535.99

Add Reduction Amount    $190.00

Original Price                    $725.99

Bryant Company has a factory machine with a book value of $88,100 and a remaining useful life of 7 years. It can be sold for $30,900. A new machine is available at a cost of $413,300. This machine will have a 7-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $579,100 to $505,700. Prepare an analysis showing whether the old machine should be retained or replaced.

Answers

Answer: The old factory machine should be replaced as from computation  below   will lead to a  lower cost for Bryant Company

Explanation:

Particulars Retain Equipment Replace Equipment Net Income                      

                                                                                              Increase/Decrease                            

Variable manufacturing costs

                                $4,053,700              $3,539,900                  $513,800

                                 $579,100 x 7              $505,700 x 7                                      

                                                                                         

New machine cost                             $413,300              -$410,300.

Sale of old machine                              -$30,900                $30,900.

  Total              $4,053,700                 $3,922,300             $134,400  

The old factory machine should be replaced as from computation  will lead to a  lower cost of $3,922,300 instead of   $4,053,700     for Bryant Company

           

Tim is the vice president of western operations for Maroon Oil Company and is stationed in San Francisco. He is required to live in an employer-owned home, which is three blocks from his company office. The company-provided home is equipped with high-speed Internet access and several telephone lines. Tim receives telephone calls and e-mails that require immediate attention any time of day or night because the company's business is spread all over the world. A full-time administrative assistant resides in the house to assist Tim with the urgent business matters. Tim often uses the home for entertaining customers, suppliers, and employees. The fair market value of comparable housing is $9,000 per month. Tim is also provided with free parking at his company's office. The value of the parking is $350 per month.
The amount associated with the free parking that Tim must include in his gross income per month is?

Answers

Answer:

$80 (in 2020)

Explanation:

I will assume that this question takes place during the current year (2020). An employee is required to include as income all transportation benefits that exceed $270 per month. In this case, free parking is considered a transportation benefit and Tim must report $350 - $270 = $80 as taxable benefits. The exclusion amount varies depending on the year, e.g. it was $265 in 2019.

The amount that should be included in the gross income per month should be $80.

Calculation of the amount:

The employee should needed to involved the income in terms of transportation benefits that should be more than $270 per month. Since the free parking should be considered as the  transportation benefit

So here the amount associated should be

= $350 - $270

= $80

hence, The amount that should be included in the gross income per month should be $80.

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A capital investment project is expected to generate an incremental increase in revenues of $15 million and an incremental increase in operating costs of $10 million during its first year. Year 1 incremental depreciation expense is $5 million. The firm’s interest expense will increase by $2 million during year 1. If the firm’s marginal tax rate is 35% what is the year 1 incremental after-tax cash flow for capital budgeting purposes?

Answers

Answer:

$5,000,000

Explanation:

Particulars                                                      Amount

incremental increase in revenues                $15,000,000

- Incremental increase in operating costs    $10,000,000

- Incremental depreciation expense             $5,000,000

Earnings before interest and taxes               $0

Tax ($0 *35%)                                                  $0                    

Operating Income                                           $0

+ Incremental depreciation expense             $5,000,000

After Tax Cash flow for capital budgeting   $5,000,000

How much must you deposit in a bank account today to have $1,000 at the end of 5 years if the bank quotes a rate of 5%, compounded daily? Assume a 365-day year and round your answer to the nearest dollar.

Answers

Answer:

PV= $774.54

Explanation:

Giving the following information:

Future value= $1,000

Number of periods= 5*365= 1,825 days

Interest rate= 0.05/365= 0.00014

To calculate the initial investment, we need to use the following formula:

PV= FV / (1+i)^n

PV= 1,000 / (1.00014^1,825)

PV= $774.54

How do you think Alden, from Situation 2, found out about Revinate? Given all the online companies that might help your business connect you with customers, how would you choose one?

Answers

The correct answer to this open question is the following.

Although you forgot to include the proper context of the question or further references, we can comment on the following.

Alden found out about Revinate by searching on the web trying to find the best software options that could help the company to identify the customer's reviews so Gregory E. Alden could make the best decisions for his company.

Gregory E. Alden is the manager of the company Woodside Hotels, located in Northern California. He was trying to monitor the comments of his high-class clients because Woodside Hotels is in the luxurious hotel business. So knowing that constantly monitoring client's comments on social media pages such as TripAdvisor or Yelp can be an arduous and difficult task, Gregory searched for the best software company to monitor client's comments on social media. That is how he found Revinate, a company that helps managers to track reviews so they can make the best business decisions once they have learned what their customers desire. And that is exactly what I would do to choose the kind of company to know about the preferences of my customers.

Which of the following best describes why German firms were nationalized after World War II?
A. Extract money.
B. Job preservation.
C. Ideology.
D. Happenstance.

Answers

Answer:

D. Happenstance.

Explanation:

The fact that German firms were nationalized has often been regarded as mere happenstance; meaning it just occurred based on the circumstances they were in immediately after World War II.

It thus encompasses several factors such as the cost of operations, changes in government, etc, not just one factor.

German firms were nationalized after World War II because of Happenstance.

World War II:

The fact that German companies were nationalized has frequently been dismissed as a coincidence, implying that it happened simply because of the circumstances in which they found themselves following World War II.

It thus incorporates multiple aspects, not just one, such as operational costs, government changes, and so on.

So, option "D" is the correct answer to the following question.

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Which of the following is an example of an automatic stabilizer? Governments debate implementing tax cuts when the economy is in a recession. Spending on unemployment benefits falls when the economy enters a recession. Low-income households lose their food stamp benefits when unemployment rises. The amount of tax revenues collected rises when an economy is booming.

Answers

Answer:

D. The amount of tax revenues collected rises when an economy is booming.

Explanation:

Automatic stabilizers can be defined as changes in government spending or taxes and consequently, raises aggregate demand without the intervention of policy makers when an economy falls into recession.

In Economics, it is also referred to as built-in stability and this means that with given tax rates and expenditures policies such as fiscal and monetary policy; an increase in domestic income will reduce a budget deficit or produce a budget surplus, while a decline in income will result in a deficit or a lower budget surplus.

Hence, an automatic stabilizer is an economic system or policies that automatically shore up or strengthen the Gross Domestic Products (GDP) without specific government intervention for sustenance or creation of stability in the economic cycle of a country.

An example of an automatic stabilizer is the amount of tax revenues collected rises when an economy is booming. Also, personal and corporate income tax usually decline in the event of recession in a country because individuals and business owners or entities make less, thus leading to unemployment and an increase in social security funds or welfare.

Rode Company estimates bad debt expense at 1% of credit sales. The company reported accounts receivable of $100,000 and a pre-adjustment credit balance in its allowance for uncollectible accounts account of $2,000 at the end of the current year. During the current year, Rode’s credit sales were $2,000,000. What is the amount of the company’s bad debt expense for the current year?

Answers

Answer:

$20,000

Explanation:

Calculation for the amount of the company’s bad debt expense for the current year

Using this formula

Bad debt expense = Credit Sales Amount × Estimated percentage uncollectible

Let plug in the formula

Bad debt expense = $2,000,000 × 1%

Bad debt expense =$20,000

Therefore the amount of the company’s bad debt expense for the current year will be $20,000

he Presley Corporation is about to go public. It currently has aftertax earnings of $7,000,000, and 2,000,000 shares are owned by the present stockholders (the Presley family). The new public issue will represent 500,000 new shares. The new shares will be priced to the public at $25 per share, with a 4 percent spread on the offering price. There will also be $250,000 in out-of-pocket costs to the corporation. a. Compute the net proceeds to the Presley Corporation. (Do not round intermediate calculations and round your answer to the nearest whole dollar.)

Answers

Answer:

Missing question is "a. Compute the net proceeds to the Presley Corporation. (Do not round intermediate calculations and round your answer to the nearest whole dollar.) Net proceeds

b. Compute the earnings per share immediately before the stock issue. (Do not round intermediate calculations and round your answer to 2 decimal places.) Earnings per share

c. Compute the earnings per share immediately after the stock issue. (Do not round intermediate calculations and round your answer to 2 decimal places.) Earnings per share "

a. Net proceeds = Shares issued * Share price*(1-0.04) - Direct cost

Net proceeds = 500,000 * $25*(1-0.04) - $250,000

Net proceeds = 500,000*$24  - $250,000

Net proceeds = $12,000,000 - $250,000

Net proceeds = $11,750,000

b. EPS = Earnings / Shares

EPS = $7,000,000 / 2,000,000 shares

EPS = $3.50 per share

c. EPS = After tax earnings / Total shares

EPS = $7,000,000 / (2,000,000 + 500,000)

EPS = $7,000,000 / 2,500,000 shares

EPS = $2.80 per shares

Cost of goods sold budget Pasadena Candle Inc. budgeted production of 785,000 candles for the year. Each candle requires molding. Assume that six minutes are required to mold each candle. If molding labor costs $18 per hour, determine the direct labor cost budget for the year. Wax is required to produce a candle. Assume 487,125 pounds of material will be purchased during the year. If candle wax costs $1.24 per pound, determine the direct materials purchases for the year. Prepare a cost of goods sold budget for Pasadena Candle Inc. using the information above. Assume the estimated inventories on January 1 for finished goods and work in process were $200,000 and $41,250, respectively and direct materials wax inventory of 16,000 pounds. Also assume the desired inventories on December 31 for finished goods and work in process were $120,000 and $28,500, respectively and direct materials wax inventory of 12,500 pounds. Factory overhead was budgeted at $300,000. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Answers

Answer:

$2,114,125

Explanation:

Firstly, we need to calculate direct materials purchased.

Direct materials purchased for the year = Candle wax [ 487,125 pounds × $1.24 per pound]

= $604,035

Also,

Direct labor cost budget for the year

= [ 785,000 candles × 6 minutes / 60 mins per hour × $18 per hour]

= $1,413,000

Therefore,

Costs of goods sold budget

Direct materials

Opening inventory on 1 January [16,000 pounds × $1.24 per pound] = $19,840

Add: purchases

$604,035

Less: closing inventory on 31 January [12,500 pounds × $1.24 per pound] = ($15,500)

Cost of direct materials in production = $608,375

Direct labor cost

$1,413,000

Fixed overheads cost

$300,000

Opening work in progress inventory on 1 January

$41,250

Less: closing work in progress inventory on 31, January

($28,500)

Total work in progress during the period

$12,750

Opening finished goods on 1 January

$200,000

Less closing finished goods

($120,000)

$80,000

Cost of goods sold = $608,375 + $1,413,000 + $300,000 - $80,000 - $12,750

= $2,114,125

Oklahoma Oil Corp. paid interest of $792,000 during 2021, and the interest payable account decreased by $129,500. What was interest expense for the year

Answers

Answer:

The interest expense for the year is $662,500.

Explanation:

The following are given in the question:

Interest paid during the year 2021 = $792,000

Amount of decrease in interest payable account = $129,500

The interest expense for the year can be calculated as follows:

Interest expense for the year = Interest paid during the year 2021 - Amount of decrease in interest payable account = $792,000 - $129,500 = $662,500

Therefore, the interest expense for the year is $662,500.

CEOs are limited in making policy changes regarding climate change by all of the following EXCEPT __________.

Answers

Answer: b. the necessity to think in the long term rather than the short term

Explanation:

There are policy changes that a company can make that will result in them having lower profits. For this reason, the CEO might face opposition or limitations from certain people or principles in implementing such changes.

The Board of Directors is one such limitation as they owe it to the shareholders to maximise their wealth and if climate change policy might hinder that, they might limit the policy. This reason is the same for any limitation from investor support which is linked directly to profits.

The CEO also has the same fiduciary responsibility to maximise shareholder wealth as well. The only option which is not a limiting factor therefore is the necessity to think in the long term rather than the short term.

Ivanhoe Construction Company had a contract starting April 2021, to construct a $23000000 building that is expected to be completed in September 2023, at an estimated cost of $21000000. At the end of 2021, the costs to date were $7560000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $3800000 and the cash collected during 2021 was 3100000. Ivanhoe uses the percentage-of-completion method. At December 31, 2021 Ivanhoe would report Construction in Process in the amount of:

Answers

Answer:

$8280000

Explanation:

From the given information;

The percentage of the completion method used in construction is equal to the contract price multiplied by the percentage of estimated total cost incurred to date i.e.

Cumulative cost to date        $7560000

Estimated total cost               $21000000      

Percentage of completion                  36%       (  $7560000/ $21000000  )      

The contract price for this project is  $23000000

Therefore,

At December 31, 2021  Ivanhole would report construction in process in the amount of:  $23000000 × 36%

= $8280000

Revenues and gains included in arriving at net income that do not provide cash.

Answers

Answer:

Non-cash revenues.

Explanation:

Non-cash revenues can be defined as revenues and gains included in arriving at net income that do not provide cash.

Basically, on the statement of cash-flow, non-cash revenues are considered not to be a real cash-flow because they don't add to the total inflow of cash.

Some examples of noncash revenues are amortization of premium relating to bonds payable, cash flow from investments that are carried under the equity method, accrued revenues, and gains from disposals of non-current assets.

manufactures an optical switch that it uses in its final product. TechSystems incurred the following manufacturing costs when it produced 73,000 units last​ year: LOADING...​(Click the icon to view the manufacturing​ costs.) Another company has offered to sell TechSystems the switch for $13.00 per unit. If TechSystems buys the switch from the outside​ supplier, none of the fixed costs are avoidable. The company prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. LOADING...​(Click the icon to view the outsourcing decision​ analysis.) TechSystems needs 82,000 optical switches next year​ (assume same relevant​ range). By outsourcing​ them, TechSystems can use its idle facilities to manufacture another product that will contribute $220,000 to operating​ income, but none of the fixed costs will be avoidable. Should TechSystems make or buy the​ switches? Show your analysis. Complete the Best Use of Facilities Analysis. ​(Enter a​ "0" for any zero​ amounts.) TechSystems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product Expected sales price of the other product × × Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches

Answers

Answer:

Since the question is missing most of its numbers, I looked for similar question.

variable cost per unit = $1,015,000 / 73,000 = $13.9041

total fixed costs = $490,000

since fixed costs are not avoidable, but can be used to generate $220,000 in revenues, the differential analysis is the following:

                                      Make                Buy             Net income increase

                                                                                    (decrease)

variable costs             $1,140,136.20        $0                $1,140,136.20

fixed overhead             $490,000        $270,000            $220,000

purchase price                   $0             $1,066,000       ($1,066,000)

total                            $1,630,136.20   $1,336,000       $294,136.20

TechSystems should outsource the production since it will be able to increase its operating profits by $294,136.20.

What is the beta for a 2 stock portfolio with a 0.54 weight in Walmart stock and the remainder in Amazon

Answers

Answer: 0.73

Explanation:

Walmart Beta = 0.3616

Amazon's beta = 1.1634

The beta of the portfolio will be a weighted average of the portfolio beta;

= (Walmart beta * Walmart weight) + ( Amazon beta * Amazon weight)

= (0.3616 * 0.54) + ( 1.1634 * (1 - 0.54))

= 0.730428‬

= 0.73

The original cost of the truck was $32,000. What would be the journal entry for Combs Co. to record the disposal of the delivery truck

Answers

Answer:

Journal Entry for disposal (or) sale of Truck

Explanation:

Truck (asset) sold for cash, bank, or on credit {On loss}  

Cash ac dr (or) Bank ac (or) Debtor ac (Or) ac ... dr  

P & L ac ... dr

to Truck ac ... 32000

Truck (asset) sold for cash, bank, or on credit {On gain}  

Cash ac dr (or) Bank ac (or) Debtor ac (Or) ac ... dr  

to Truck ac  ... 32000

To P & L ac

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